Structuring the Deal: Asset vs. Share Transactions

Appropriate structure is critical to the success of a deal. This session will examine the differences between asset and share transactions. A panel of experts will discuss how to structure a deal to achieve the client’s objectives, and how to avoid common practical pitfalls along the way.

Topics will include: 

• Asset versus share deals: tax considerations
• Due diligence from a tax perspective
• Comparison of key deal terms:
  • Representations and warranties
  • Allocation of purchase price
  • Allocation of consideration

• New developments:
  • Restrictive covenants
  • Distributions in light of changes to subsection 55(2) of the Income Tax Act

View all Anatomy of a Deal programs.

Instructors:

Catherine A. Brayley, Bull, Housser & Tupper LLP, Vancouver - CBA Partner Firm

Michael Coburn, Fasken Martineau DuMoulin LLP, Vancouver - CBA Partner Firm